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2014 (6) TMI 881 - GUJARAT HIGH COURTWhether on the facts and in the circumstances of the case, the decision of the tribunal that the Sales Tax Officer could have passed the order for levying interest only under the provisions of Section 72 of the Gujarat Sales Tax Act, 1969 is legally correct - Held that:- It is not in dispute that the notice was issued by the Sales Tax Officer and not by the Commissioner. If the authority, who have exercised the revisional power under Section 67 of the Act, would have been the Commissioner and/or its Delegate, then it was a different case but that is not the case here. It is not the case on behalf of the appellant that any such powers were delegated to the Sales Tax Officer to exercise the revisional jurisdiction and, therefore, the only power, which could have been available to the Sales Tax Officer was under Section 72 of the Act only. - tribunal has not committed any error in considering and/or treating the power exercised by the Sales Tax Officer levying the interest under Section 72 of the Act Whether on the facts and in the circumstances of the case, the decision of the tribunal that the order passed by the Sales Tax Officer should be deemed to have been passed under the provisions of Section 72 of the Gujarat Sales Tax Act, 1969 and that as it was passed after the prescribed period of limitation contained therein was over, it was time-barred, is legally correct? - Held that:- Once it is held that the powers were exercised by the Sales Tax Officer under Section 72 of the Act, such powers of rectifying its own mistake were required to be exercised within a period of two years. In the present case, it has been found that the powers were exercised by the Sales Tax Officer beyond the period of two years. Under the circumstances, no error has been committed by the tribunal in allowing the appeal and quashing and setting aside the order passed by the Sales Tax Officer confirmed by the first appellate authority - Decided against Revenue.
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